Transit and transshipment in Pakistani tax law
Sections across 2 laws whose headings refer to transit and transshipment. 15 provisions in total, taken from the most recent version of each law.
This page is a finding aid. It lists where a topic appears; it does not state what the law requires. Read the linked sections, and the official PDF, before relying on anything.
Customs Act, 1969
13 matching sections in the 2025-06-30 version.
- section 3AA: Directorate General of Transit Trade
- section 70: Goods not to be transshipped without permission
- [section 79: Declaration and assessment for home consumption or warehousing or transshipment
- section 121: Transshipment of goods without payment of duty
- section 122: Superintendence of transshipment
- section 123: Entry, etc., of transshipped goods
- section 124: Transshipment of provisions and stores from one conveyance to another of the same owner without payment of duty
- section 125: Levy of transshipment fees
- section 127: Transit of goods in the same conveyance
- section 129: Transit of goods across Pakistan to a foreign territory
- section 129A: Levy of transit fee
- section 135: Goods relanded or transshipped from a conveyance returning to a customs- station or putting into another customs-station
- section 143: Treatment of baggage of passengers or crew in transit
Income Tax Ordinance, 2001
2 matching sections in the 2026-06-30 version.
Questions
Which Pakistani tax laws deal with transit and transshipment?
2 of the laws published here contain provisions whose headings mention transit and transshipment, across 15 sections in total. The largest number sit in the Customs Act, 1969 with 13.
Where is transit and transshipment defined or governed?
There is no single place. Each law handles it within its own scheme, so the relevant section depends on which tax or duty applies to your situation. The sections below are listed by law, with a link to the text of each.